<http://schema.org/description>
"IRS Large Business and International (LB&amp;I) Commission issued a directive not to challenge qualified research expenditures (QREs) claimed by taxpayers in the pharmaceutical sector during Stage 1 (discovery and preclinical stage) or Stage 2 (clinical trial stage) of the pharmaceutical development process if the taxpayer provides a Certification Statement regarding those QREs."^^<http://www.w3.org/2001/XMLSchema#string>
<https://www.pwc.com/us/en/health-industries/pharma-life-sciences/publications/pharma-tax-news-vol-12-no-2.html>